NESTLE CORPORATION

Income Statement
For the year ended December 31, 2013
Sales

92,158

Other revenue
Cost of goods sold
Distribution expenses
Administration expenses
Research and development costs
Other trading income
Other trading expenses
Trading Opertaing profit

215
48,111
8,156
19,711
1,503
120
965
14,047

Other Operating Income

Other operating Expenses
Operating Profit

616
1,595
13,068

Financial Income
Financial Expense
Profit Before Taxes

219
-850
12,437

Taxes

-3,256
1,264
10,445

Share of results of Associates and joint ventures

Net Profit

NESTLE CORPORATION
Balance Sheet
For the year ended December 31, 2013

Asset
s
Current Assets
Cash
Investments
inventories
Trade & Other
receivables
Accroued income
Derivative Asset
income tax
Assets hel for sale
Total Current Assets

12,206
762
230
1,151
282
30,066

Liabilities
Accounts Payable
Motes Payable
Long-term Debt
Income Tax
Total Current Liabilities

14,679
13,743
1,156
1,851
31,429

6,415
638
8,382

Equity
Long term debt
Other liabilities
Deffered income tax
Shareholder's Equity

13,000
12,000
21,000
46,000

Total Liabilities and Equity

77,429

NESTLE CORPORATION
Statement of Cash flow
For the year ended December 31, 2013
Operating Activities
Operating Profit
Non-Cash items of income expense
Cash Flow before changes in operating assets and liabilities

13,068
4,352
17,420

Working Capital
Operating Assets and Liabilities
Cash Generated From operatios

1,360
-574
18,206

Net Cash Flow

Taxes Paid
Interest from Associates and joint ventures
Operating Cash Flow

-351
-3,520
657
14,992

Cash flow from investing activities

Cash flow from financing activities
Cash equivalents
Cash Equivalent at the beginning
Cash Equivalent at the End

1,606
12,158
702
-5,713
8,753

NESTLE CORPORATION
Statement of Owner's Equity
For the year ended December 31, 2013

Share Capital
Treasury Shared
Translation Reserved

Retained Earnings
Total equity attributable
shareholder
Non-Controlling

Total Equity

322
-2,196
-20,811
85,260
62,575
1,564
64,139

MERCHANDISING
OASIS MERCHANDISING COMPANY
Balance Sheet
For the year ended December 31, 2014

Asset
s
Cash
Accounts Receivable
Inventory
Total Current Assets

160,000
400,000
180,000
740,000

Equipment

1,200,00
0

Less accumulated Depreciation

120,000

Total Assets
Liabilities and Equity
Accounts Payable
Bank Loan Payable
Taxes Payable
Total
Liabilities

1,080,00
0
1,820,00
0

300,000
20,000
200,000
520,000
1,500,00
0
-200,000

Common Stock
Retained Earnings
Total StockHolder's equity

1,300,00
0

Total Liabilities and equity

1,820,00
0

OASIS MERCHANDISING COMPANY

Income Statement
For the year ended December 31, 2014
Sales
Cost of Goods Sold
Merchandise inventory, Beg.
Balance
Add net Purchase
Cost of goods Available for

1,350,000
260,000
1,610,000

Sale
Less Merchandise inventory
Cost of Goods Sold
Gross Profit
Less Operating Expenses
Selling
General and administrative
Operating Profit

920,000
690,000
1,600,000
90,000
40,000
1,470,000

OASIS MERCHANDISING COMPANY

Statement of Owner's Equity
For the year ended December 31, 2014

Unappropriated Retained Earnings

1-Dec-13
Net Income for the Year
Less: Cash Dividends Declared
Transfer to Appropriations for Plant
Expansion (see below)
Unappropriated Retained Earnings,
30-Nov13
Appropriated Retained Earnings:
Appropriated for Plant Expansion
1-Nov-13
Add Appropriation for the Year (see above)
Retained Earnings Appropriated,
31-Dec14
Total Retained Earnings

35,640.0
0
33,900.0
0
15,600.0
0

69,540.00

6,000.00

21,600.00

47,940.00

24,000.0
0
6,000.00

30,000.00
77,940.00